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增值税暂行条例(5)

2014-04-09    来源:网络    【      美国外教 在线口语培训

准予从销项税额中抵扣的进项税额,除本条第三款规定情形外,限于下列增值税扣税凭证上注明的增值税额:
The amount of input tax that can be credited against the output tax, other than the situations specified in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:

(一)从销售方取得的增值税专用发票上注明的增值税额;
(1)VAT indicated in the special VAT invoices obtained from the sellers;

(二)从海关取得的完税凭证上注明的增值税额。
(2)VAT indicated on the payment receipts obtained from the customs office.

购进免税农业产品准予抵扣的进项税额,按照买价和10%的扣除率计算。进项税额计算公式:
The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 10% on the actual purchasing price. The formula for calculating the input tax is as follows:

进项税额=买价x扣除率
Input tax = Purchasing price * Deduction rate



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